When ordinary tissue paper and toilet paper lacks softness and smoothness, the frequent use of such paper can result in rough, red, and painful skin. Therefore, many methods have been proposed to solve this problem. For example, one technique involves a method in which such tissue paper is treated with a dimethylpolysiloxane or a dimethylpolysiloxane having a functional group such as an amino group, carboxy group, hydroxy group, ether group, polyether group, aldehyde group, ketone group, amido group, ester group, or thiol group, and this method is described in Japanese Patent Application Kokai No. Hei 2-224626, and Japanese Patent Application Kokai No. Hei 3-900, the English equivalents of which are EP 347153, U.S. Pat. Nos. 5,059,282, and 5,164,046. Another technique involves a method in which such papers are treated with an emulsion of an organopolysiloxane containing amino groups, and a diorganopolysiloxane containing polyether groups, and this method is described in Japanese Patent Application Kokai No. Hei 6-311943. Other known techniques include a method in which such papers are treated with a diorganopolysiloxane and a polyhydric alcohol, as described in Japanese Patent Application Kokai No. Hei 7-145596.
However, it has been found that tissue paper treated according to these methods does not have satisfactory softness, but that the paper has a rough feeling and an unsatisfactory hand. This is especially true when the paper is treated with a diorganopolysiloxane containing an amino group, in which case, an excessively slippery feeling is produced, so that the sensation produced by contact with the skin of the hands is unsatisfactory. Furthermore, when the paper is treated with a diorganopolysiloxane containing a polyether group, the smoothness and slipping sensation is unsatisfactory.